<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extracted from
     CETACEAN INDUSTRIES, INC. December 31, 1996  inancial  statements  and is
     qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK>                         0000894531
<NAME>                        CETACEAN INDUSTRIES, INC.
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                              DEC-31-1996
<PERIOD-END>                                   DEC-31-1996
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<OTHER-SE>                                    (1,000)
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